Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
LONDON DISTRICT OFFICEBusiness and GeneralW. Humber, Chief of Audit Division
Attention: P. Bonk-Dann
Taxation of Status Indians
This is in reply to your Round Trip Memorandum of August 3, 1993 and further to our telephone conversation (Thornley\Bonk-Dann) of September 9, 1993 concerning XXXXXXXXXX
XXXXXXXXXX
In our view, because the only factor connecting XXXXXXXXXX to the reserve is the family residence, his employment is not exempt from taxation pursuant to section 87 of the Indian Act. In this respect the guidelines in HDM 4351-1 with respect to employment duties performed entirely off a reserve are not completely clear. What we normally look for are factors that would connect a status Indian's income to the reserve not just his or her connection to the reserve so, generally, it would require at least two of the three factors listed under the words "if employment duties are performed entirely off a reserve; and" to make the income exempt or partially exempt.
R. Albert for DirectorBusiness and General DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
c.c. Rick Owen
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© Her Majesty the Queen in Right of Canada, 1993
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© Sa Majesté la Reine du Chef du Canada, 1993